The degree to which objectives are achieved based on measuring actual effect compared to the intended effect. (doelmatigheid)


The minimum resources used to achieve or produce a desired result. (doeltreffendheid)

Enforcement order

A notice from the Tax Office that is received when a tax debt is not paid. (dwangschrift)

Estimated Assessment

If a person fails to file a tax return, the Inspectorate of Taxes will make an estimate of the amount due. The tax inspector then imposes an assessment. (ambtshalve aanslag)

Ex officio assessment

A Latin term meaning “by virtue of one’s office”. It is often used in the context of tax assessments in the absence of tax returns. (ambtshalve aanslagen)